About the TalkEnvironment, Social, and Governance (ESG) reporting has gained wider acceptance among Hong Kong companies in recent years. Traditionally, companies in Hong Kong focused primarily on showcasing philanthropy and community programs, driven by the desire to enhance reputation. The business sector is now responding to the demands of investors to be more open to report on environmental issues, social impacts, labour standards and corporate governance. This talk will briefly review recent developments related to the Hang Seng Sustainabiltiy Index and the HKEx ESG Reporting Guide, and then explain in more detail the background to the Carbon Disclosure Project (CDP) and why it is becoming increasingly important for companies in Hong Kong to disclose information to investors about climate change.